Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0626

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0626 Telephone Cable Installed in a Building—U.S. Government Contract. A taxpayer installs telephone cable to connect PBX equipment in a building to the exterior street line. The cable is pulled or laid in existing ducts, conduits, raceways, plenums, or surface mounts between buildings in the same complex, between floors within a building, or between instruments and their common equipment. The type of installation permits removal without disturbing the building structure. The work performed constitutes the performance of a construction contract. This type cable becomes a part of the building and is a fixture. The mere fact that it can be removed without material damage is not determinative. The cable is intended to remain in place and would not be replaced often. 4/19/94.